ESTATE OF DARRIN v. DIR. OF TAX.


232 N.J. Super. 437 (1989)

557 A.2d 677

ESTATE OF DAVID M. DARRIN, PLAINTIFF-RESPONDENT, CROSS-APPELLANT, v. DIRECTOR OF THE DIVISION OF TAXATION (TRANSFER INHERITANCE TAX BUREAU), DEFENDANT-APPELLANT, CROSS-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 21, 1989.


Attorney(s) appearing for the Case

Herbert K. Glickman, Deputy Attorney General, argued the cause for appellant/cross-respondent (Donald R. Belsole, Acting Attorney General of New Jersey, attorney, filed a brief on behalf of the Director, Division of Taxation and a brief in response to the cross-appeal; James J. Ciancia, Assistant Attorney General, of counsel; Herbert K. Glickman on the briefs).

James C. Pitney argued the cause for respondent/cross-appellant (Pitney, Hardin, Kipp & Szuch, attorneys; James C. Pitney and David G. Hardin on the brief).

Before Judges J.H. COLEMAN, DEIGHAN and BAIME.


PER CURIAM.

Defendant, The Director of the Division of Taxation, Transfer Inheritance Tax Bureau (Director), appeals from a judgment of the Tax Court holding that the use of gender-based mortality tables in evaluating life estates is unconstitutional because it discriminates against women. Plaintiff, the Estate of David M. Darrin, cross-appeals from the Tax Court's affirmance of a compromise tax which the defendant...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases